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undergraduate thesis
Sustav računovodstva obrtnika
Završni rad
2019. urn:nbn:hr:145:997205
Vincek, Ema
Josip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
Chair of Finance and Accounting

Cite this document

Vincek, E. (2019). Sustav računovodstva obrtnika : Završni rad (Undergraduate thesis). Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek. Retrieved from https://urn.nsk.hr/urn:nbn:hr:145:997205

Vincek, Ema. "Sustav računovodstva obrtnika : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:997205

Vincek, Ema. "Sustav računovodstva obrtnika : Završni rad." Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, 2019. https://urn.nsk.hr/urn:nbn:hr:145:997205

Vincek, E. (2019). 'Sustav računovodstva obrtnika : Završni rad', Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, accessed 03 April 2025, https://urn.nsk.hr/urn:nbn:hr:145:997205

Vincek E. Sustav računovodstva obrtnika : Završni rad [Undergraduate thesis]. Osijek: Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek; 2019 [cited 2025 April 03] Available at: https://urn.nsk.hr/urn:nbn:hr:145:997205

E. Vincek, "Sustav računovodstva obrtnika : Završni rad", Undergraduate thesis, Josip Juraj Strossmayer University of Osijek, Faculty of Economics and Business in Osijek, Osijek, 2019. Available at: https://urn.nsk.hr/urn:nbn:hr:145:997205

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Metadata
TitleSustav računovodstva obrtnika : Završni rad
Title (english)Accounting system of the craftsmen : Final paper
AuthorEma Vincek
MentorIvo Mijoč (mentor)
Committee memberIvo Mijoč (predsjednik povjerenstva)
GranterJosip Juraj Strossmayer University of Osijek
Faculty of Economics and Business in Osijek
(Chair of Finance and Accounting)
Osijek
Defense date and country2019-09-09, Croatia
Scientific / art field,
discipline and subdiscipline		SOCIAL SCIENCES
Economics
Accounting
Abstract
Obrt je jedan od ustrojstvenih oblika poslovanja kojim upravlja fizička osoba pod nazivom obrtnik. Obrt može otvoriti gotovo svatko, postoje tri vrste obrta: slobodni, vezani i povlašteni. O vrsti obrta ovisi stručna osposobljenost obrtnika te djelatnosti kojom se bavi. Obrtnik mora za vezane obrte imati položen majstorski ispit ili zaposliti barem jednu osobu koja je osposobljena za određenu djelatnost. Kod povlaštenih obrta nadležno Ministarstvo izdaje povlasticu, a odnosi se na... More djelatnosti kao što su ribarstvo, rudarstvo i slično. Najvažnija institucija za obrtnika je Obrtnička komora, koja uvelike pomaže obrtnicima kod poslovanja. Obrt se upisuje u Obrtni registar prijavom na propisanom obrascu. Nakon toga Obrtnička komora izdaje Izvadak iz obrtnog registra i obrtnicu odnosno povlasticu i tada obrtnik može početi sa svojim poslovanjem, najkasnije godinu dana nakon izdavanja izvatka. Računovodstvo obrtnika temelji se jednostavnom knjigovodstvu. Kao obveznici poreza na dohodak nisu obvezni voditi dvojno knjigovodstvo, odnosno glavnu knjigu. Sve ostale analitike jednake su kao i kod trgovačkih društava. Obrtnik ne mora nužno biti obveznik poreza na dohodak, može birati još između poreza na dobit i paušalnog oporezivanja. Obrtnik se vodi prema načelu blagajne. To znači da se poslovni događaji u knjigu primitaka i izdataka upisuju onda kada su ostvareni odnosno kada dođe do priljeva ili odljeva novca. Obvezne poslovne knjige koje obrtnik mora voditi su knjiga primitka i izdatka, knjiga prometa, evidencija o tražbinama i obvezama te popis dugotrajne imovine. Less
Abstract (english)
Craft is one of the organizational forms o business operated by a person called a craftsman. Craft can be opened by almost anyone, there are three types of crafts: free, tied and privileged. The type of crafts depends on the professional competence of the craftsman and the activity in which he is engaged. The craftsman must have passed a master's examination for the related trades or employed at least one person qualified for a particular activity. In the case of privileged... More trades, the competent Ministry issues a privilege, which relates to activities such as fishing and mining. The most important institution for craftsmen is the Chamber of Crafts, which greatly helps craftsmen in their business. The craft is entered in the Craft Register by registering on the prescribed form. Thereafter, the Chamber of Crafts shall issue an Excerpt from the Register of Crafts and a Craftsman or Privilege, and then the craftsman may commence business no later than one year after the statement is issued. Craftsman accounting is based on simple bookkeeping. As taxpayers of income tax, they are not obliged to keep a double entry or general ledger. All other analytics are the same as with companies. A craftsman does not necessarily have to be a taxpayer of income tax, he can still choose between income tax and lump sum taxation. The craftsman is guided by the cashier principle. This means that business events are recorded in the income statement when they are realized or when cash inflows or outflows occur. The obligatory books of account that a craftsman must keep are a book of receipts and expenses, a book of turnover, records of receivables and payables, and a list of fixed assets. Less
Keywords
Keywords (english)
Languagecroatian
URN:NBNurn:nbn:hr:145:997205
Study programmeTitle: professional study accounting
Study programme type: professional
Study level: undergraduate
Academic / professional title: stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije (stručni/a prvostupnik/prvostupnica (baccalaureus/baccalaurea) ekonomije)
Type of resourceText
File originReformatted digital
Access conditionsOpen access
Terms of useLicence In copyright icon
Created on2021-03-19 11:25:03
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